84 tal-1991 (ln_1991_84) | MT

Malta Government Gazette — Legal Notice 1991 84 — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2)

Preamble — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2) Open official source

L.N . 84 or 19111

t:XPENUlTUREI..EVY ACT, 1990

(ACf NO. XXII Ot' 19':1O)

upcndlHlR Le~y (TMlfrl Sc-rvices) (AlMndment) (No. 2)

Rl'gIIlations, I99 1

IN e~errise of the po""ers confe rred by SCClion 14 of the ElIpenditure

Levy Ad . 1990. tn.: Minister or Finance has made the followi ng regula,

Malta Government Gazette — Legal Notice 1991 84 — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2)

Reg. 1 — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2) Open official source

The§c regul3lions may be cited as the Expenditure Lc~y ( fravel

Services) (Amendmem) (No. 2) Regulat ions. 1991 and shall be read and

cons.trued as one with the Expenditure Levy (Travel Services)

Regulations. 1990. hereinafter referred 10 as -t he principal regulalions-.

Malta Government Gazette — Legal Notice 1991 84 — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2)

Reg. 2 A,J.h ..,. ",~" I;,;"", ", ,Ik' ",;"';1>'" "'p .. , ....... .- - 1 ... 1" ...... "_. — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2) Open official source

Immediately after regul:uion 20 of the princi pa l regulations there

sha ll he added the following new regul ations:-

21 . Not .... ithslanding any other provision of the ACl. in

Ihe case of any irregularity of small importance whidl . if unde"

tected . nmy in"olve loss of revenue but ""hich does DOt !;Cem to

have bee n commilled maliciously. the Accountant G eneral

m"y . with the concurrence of Ihe se ll er of scheduled goods OT

scrvice5. impose a penalty n01 exceeding LmSOas an allemalive

10 pl"OCC<'dings in cou n .

Malta Government Gazette — Legal Notice 1991 84 — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2)

Reg. 22 TI_ ~"" " — 84 tal-1991 – Regolamenti tal-1991 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) (Emenda Nru. 2) Open official source

An appeal 10 t he Appeals Board f"Stabl isheu by Ihe

Act against an assessmenl of levy made in accordance with the

Act. may be entered by the seller of Sl: heduled goods or se rvices

upon whom the assessment is mack within fifteen days of the

service of the as5CSSmC nt ; while an appeal against a decision of

the Accoumanl G eneral may be entered by an aggrieved per.;on

within fifteen days from the dme thal the decision was

oommunieatf"d to him:'.

J. Regulation 21 of the principal regulat ions 5hall be renumbered

regulation 2J thereof.

'" _ ("_

I~k .. .... 0; .... ",-..' ,.' ~t"Int~; _ """""

_ _ "' . ..... """, ,, .. ,"' '''In~

M ~bup fl. t ........... '1-' " I.o_fln _

1'>,n>ftl .. lit< Gto, .......... ", ,.,,""., ""'"

84 tal-1991

Statutory Text (4 Articles)

Need to analyze how this provision applies to your matter?